Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 102A1[s.118, FA 2006; s.68 FA 2011; s.81 F(No. 2)A 2023]
Agricultural and business property: development land.
102A. (1) In this section—
“agricultural property” has the meaning assigned ...
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